1992 (1) TMI 334 - HC - VAT and Sales Tax

Summary

The Sales Tax Tribunal quashed a penalty of Rs. 4,608 imposed under section 22(6) due to lack of verification of statements by the assessing authority. The High Court upheld the Tribunal's decision, stating that proper procedure was not followed and no inquiry was made before levying the penalty. The revision was rejected, and the petition was dismissed. (Case: Singhal v. Rajasthan High Court, 1992 (1) TMI 334)